Performance Measurement for World Class Manufacturing: A Model for American Companies
CRC Press, 1 lip 1991 - 429
If your company is adopting world class manufacturing techniques, you'll need new methods of performance measurement to control production variables. In practical terms, this book describes the new methods of performance measurement and how they are used in a changing environment. For manufacturing managers, as well as cost accountants, it provides the theoretical foundation for these innovative methods and is supported by extensive practical examples.
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Chapter One World Class Manufacturing
Chapter Two Characteristics of the
Chapter Three Shortcomings of Traditional
Chapter Four Measurement of Delivery Performance
Chapter Five Measurement of Process Time
Chapter Six Measurement of Production Flexibility
Chapter Seven Measurement of Quality Performance
Chapter Eight Financial Performance Measures
achieved activities activity-based costing analysis approach aspects average batch bill of materials calculated changes class manufacturing techniques company's components continuous improvement control chart cost accounting cost and management cost drivers cross-training cycle detailed direct costs duction employees engineering environment example factor Figure final assembly financial accounts flexibility floor forecast goals graph implementation important introduced inventory accuracy issues Japanese just-in-time manufacturing kanban keep track labor lead lot sizes machine manufacturing strategy ment methods monitor nonfinancial operators overhead costs percent performance measurement planning preventive maintenance product group production cells production costs production personnel production plant production process quality circles quality problems quantity reduce schedule setup shows statistical process control stock turns subassemblies supervisors suppliers targets throughput accounting tion traditional management accounting value-added world class manufac world class manufacturing